Suppose your company's income statement reports $\backslash (\backslash$$ $105\backslash )$ of net income, and its comparative balance sheet indicates the following. Requirements: $1.$ Prepare the operating activities section of the statement of cash flows, using the indirect method, and reconcile it to the opening and closing cash balance. $2.$ Identify the most significant cause of the difference between the company's net income and net cash flow from operating activities.